Mairéad Farrell (Galway West, Sinn Fein)
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194. To ask the Minister for Finance if there are rules in relation to online businesses which hold an Irish web domain address and market themselves as Irish, but yet are not registered for VAT, are not registered with the CRO and do not have a working phone number. [31906/23]

Michael McGrath (Cork South Central, Fianna Fail)
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As the Deputy is aware, following the Communication Regulation (Amendment) Act 2007, the regulations regarding the registration of an Irish web domain address are determined by the Commission for Communications Regulation or ComReg. ComReg is the statutory body responsible for the regulation of the electronic communications sector (telecommunications, radio communications, broadcasting transmission and premium rate services) and the postal sector in Ireland. Queries in relation to ComReg and regulations made under the Electronic Commerce Act 2000 as amended, are a matter for my colleague the Minister for Environment, Climate and Communications.

Any obligations imposed on a business by the Companies Registration Office are a matter for my colleague, the Minister for Enterprise, Trade and Employment.

As Minister for Finance I can confirm that the use of a particular web address does not impose VAT registration requirements on a business. Revenue guidelines for the registration of VAT can be found on Revenue’s website at:

www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/index.aspx